S.147: Reassessment-After the expiry of four years-Long term capital gains-Sale of shares-Information from Investigation Wing-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S.45, 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Cash credits-Search-Deposit of cash in bank-No scrutiny assessment was done-Reassessment notice is held to be justified-Review petition is dismissed [S. 68, 143(1), 147, Art. 226]

S. 144C : Reference to dispute resolution panel-Principle of natural justice-Only one day time was given to file reply-Matter remanded.[S. 92CA, Art. 226]

S. 144B : Faceless Assessment-Sale of property-Not allowing the relief under section 48-Assessing Officer abdicated his role as adjudicator-Assessment order is quashed and set aside-Assessee is directed to file the return within two weeks. [S. 48, 144, 147

S. 144 : Best judgment assessment-Question of fact-Alternate remedy-High court cannot investigate into facts-Writ petition is dismissed. [S. 153, Art. 226]

S. 144 : Best judgment assessment –Non service of notice-Principle of natural justice-New PAN card-Change of address uploaded-Order and penalty notices are quashed and set aside. [S. 271(1)(b), 271 (1)(c), Art. 226]

S. 143(3): Assessment-Cash credits-Share application money-Recovery-National Company Law Tribunal admitted insolvency petition against assessee-Revenue in terms of Insolvency and Bankruptcy Code, 2016 had not lodged its claim with RP-Revenue could not enforce assessment order and demand notice. [S. 68, 156, 220, 271AAC 272A(1)(d), Insolvency and Bankruptcy Code, 2016 and regulation 7 of the Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 S. 31]

S. 143(3): Assessment-limited scrutiny-Conversion into complete scrutiny-Derogation to Instruction No. 5 of 2016, dt. 14th July, 2016-Order of Tribunal quashing the addition is affirmed-No substantial question of law.[S. 119, 142(1), 143(2), 260A]

S. 143(3): Assessment-Amalgamation-Revised return-Change of address-Mistake committed by assesseee-Giving old address instead of new address and email-Matter is remanded. [S. 115BBE, 127, 144B, 282, Art. 226]

S. 139 : Return of income-Revised return after amalgamation-Effect of order of Tribunal or Court in respect of business reorganisation-Provisions of section 170A, as inserted by Finance Act, 2022, would not apply for assessment year 2021-22, but for and from assessment year 2022-23.[S. 139(5), 170, 170A, Art. 226]